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Tax cases

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High Court would have allowed rectification premium icon
J Cooke (TC9118) 
18 Apr 2024
Satisfaction of a debt does not constitute recovery premium icon
T Bunting (TC9121)

17 Apr 2024
Taxpayer sold house to pay disputed tax premium icon
B Erridge (TC9122)
17 Apr 2024
Sports nutrition bars do not qualify for zero rating premium icon
Duelfuel Nutrition Ltd (TC9055)

17 Apr 2024
Claims were contrary to the furlough scheme premium icon
Aemtrie Limited, Aemyrie Holdings Limited, and True Wood Grills Limited (TC9116)

12 Apr 2024
Football commentator loses IR35 appeal premium icon
McCann Media Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 5 April 2024

11 Apr 2024
Mega marshmallows are not confectionery premium icon
CRC v Innovative Bites Ltd, Upper Tribunal (Tax and Chancery Chamber), 4 April 2024

11 Apr 2024
Input tax on supply of black box to policyholder is not recoverable premium icon
WTGIL Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber), 26 March 2024

11 Apr 2024
Nakd bars are standard-rated confectionery premium icon
WM Morrison Supermarkets plc (TC9095)

08 Apr 2024
No grounds for a protective costs order premium icon
The executors of the estate of P Linington and another v CRC, Upper Tribunal (Tax and Chancery Chamber), 19 March 2024

05 Apr 2024
Distributions had the nature of income premium icon
A Beard v HMRC, Upper Tribunal (Tax and Chancery Chamber), 22 March 2024

05 Apr 2024
Intra-group services and time of supply premium icon
Prudential Assurance Company Ltd v CRC, Court of Appeal, 26 March 2024

04 Apr 2024
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Revenues soar in first seven months of 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims Numbers of wealthy individuals leaving the UK will keep rising
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Promoter failed to notify arrangement Arrangements were solely to avoid tax No arguable errors of law in First-tier Tribunal’s decision Import VAT on goods not owned by claimant No goodwill to recognise in accounts
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Revenues soar in first seven months of 2025 This week's opinion: 27 November 2025 Scottish building safety levy delayed to April 2028 Agent update published One-to-many letters target remittance basis claims
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